The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002. Compliance costs have increased and the nature of the internal audit function has changed somewhat to accommodate the requirements of the Act. This article examines the effect the...

There has been considerable debate over whether companies can ensure data security and privacy when they outsource services to offshore providers. U.S. laws that protect information and safeguard privacy do not have extraterritorial jurisdiction, which means that, as offshoring proliferates,...

This paper extends the findings of Frankel, Johnson, and Nelson (2002) by providing empirical evidence on the relation between nonaudit fees and earnings management for a sample of Indian firms. In addition, we investigate whether there is a greater incidence of earnings management in family...